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Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Published by Universitas Wijaya Kusuma Surabaya
ISSN : 16931378     EISSN : 25989952     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
EQUILIBRIUM journal is published by Research Institution and Community Service Wijaya Kusuma Surabaya University. EQUILIBRIUM journal accepts any manuscripts or articles in the field of economics, management and accounting studies from both national and international academicians and researchers.
Arjuna Subject : -
Articles 294 Documents
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FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 11, No 1 (2013): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v11i1.93

Abstract

The company's financial statements as a form of responsibility towards the stakeholders who have invested their capital to the company. Timeliness of financial reports is very important for the stakeholders to know the actual circumstances of the company in making timely and accurate decisions and helps them to reduce asymmetric information. The term itself means to delay the audit delay submission of financial statements to the public because of the presence of the audit process is calculated by summing the days between the date of per - period financial statements published by the company up to the date of the audit report issued by an independent auditor. This study aims to analyze the factors that influence audit delay on food and beverages companies listed in Indonesia Stock Exchange. The variables used for this study were the size of the firm, the public accounting firm size, profitability, solvency and extraordinary items. The data used are secondary data obtained in the financial report Indonesia Stock Exchange (www.idx.co.id), and the data ICMD (Indonesian Capital Market Directory). The analytical method used is multiple regression analysis. Based on the survey results revealed that the average length of audit delay is on food and beverages companies in the Stock Exchange is 76 days. Independent variables simultaneously influence audit delay, but only the size of the firm which individually have a significant influence on audit delay.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUM MAHASISWA AKUNTANSI DI UNIVERSITAS WIJAYA KUSUMA SURABAYA DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 4, No 10 (2006): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v4i10.230

Abstract

Career public accountant is a career that is viewed promising bright prospect because this profession gives intellectual challenges and priceless studying experience. Nevertheless, conducted is Canada and USA, found that there was a decreasing number of talented college students who want to be a public accountant. The purpose of the research is to identified whether there are differences between college who choose career as a public accountant and non public accountant, considered from intrinsic factors, income, job market consideration, college student perception about advantages and disadvantages of public accountant profession, personality and gender. This study also investigates which factors significantly influence accounting student in choosing career. This research is survey research. Sample of this research is accounting college student. Questionnaires are given to 100 respondents from universities in Surabaya . The number of returned questionnaires are 99 and the number of usable questionnaires are 99. Mann Whitney and Chi Square were used to compare responses of college student choice in career as public accountant and non public accountant. The result indicates accountant and non public accountant considered from consideration perception,personality,gender. (2) This result also indicates that many college students who choose profession have Intrisic and High Income. (3) This research also proves that there is no difference of interest between man and woman in choosing career as a public accountant.
PENGARUH KOMPETENSI, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.111

Abstract

The study entitled Effect of competence, experience and independence of auditors working on the Quality Audit aims to examine and analyze the influence of competence, work experience and independence of the auditor to audit quality. The object of this study are all registered public accountant and worked in the Public Accounting Firm (KAP) in Surabaya with the minimum requirements have been working for a year at the KAP. Data were obtained from the data questionnaire with the data amount 60 respondents. The data analysis technique used is using validity, reliability, classic assumption test and multiple linear regression with SPSS for windows. The results showed that the variables of competence and work experience positive effect on audit quality, while independence has no effect on audit quality.
FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA KECIL ATAS INFORMASI AKUNTANSI KEUANGAN TERHADAP KEBERHASILAN PERUSAHAAN
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 12 (2006): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v5i12.246

Abstract

Dalam memahami informasi akuntasi keuangan, seorang manajer perusahaan kecil memerlukan proses belajar, dalam hal ini manajer dapat belajar melalui orang lain yang lebih berpengalaman satu dari kegagalan masa lalu. Dengan bercermin pada kegagalan masa lalu membuat manajer termotivasi untuk mengelola perusahaan agar lebih baik dari sebelumnya. Manajer mempunyai tanggung jawab dalam membantu dan mempengaruhi tingkah laku bawahannya, agar mereka dapat melaksanakan tugas secara efektif dan efisien. Pemimpin yang efektif harus memiliki kepribadian yang baik sebagai tauladan para bawahannya dalam menjalankan usahanya sehingga tercipta tujuan yang diinginkan. Faktor proses belajar, motivasi dan kepribadian merupakan faktor internal yang mempengaruhi persepsi manajer perusahaan kecil. Faktor internal sangat dibutuhkan untuk mendorong pengusaha kecil agar mampu bertahan di dalam dunia usaha persaingan. Secara simultan variabel proses belajar, motivasi dan kepribadian berpengaruh terhadap persepsi pengusaha kecil atas informasi akuntansi keuangan. Untuk variabel persepsi pengusaha kecil dari hasil pengujian diketahui berpengaruh terhadap keberhasilan perusahaan kecil.
DAMPAK KRISIS EKONOMI TERHADAP KINERJA EKONOMI NASIONAL DAN KEMISKINAN
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 10, No 1 (2012): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v10i1.127

Abstract

The purpose of this research was to analyze Indonesian economic performance after global economic crisis in 2008. Beside that, the purpose of this research was to analyze the relationship between global ecomic crisis and poverty. Basic concept of this research used Kuznets’s Theory (1971). This theory explain that at the begining of development process, rate of poverty tend to rise and at the ending of development process, rate of poverty tend to decline. This research used descriptive-quantitative analysis and based on data of Badan Pusat Statistik (BPS). Gini Ratio was used as indicator of size discrepency of community’s income. The result of this research indicated that after economic crisis in 1997, Indonesian economic had negative growth 13,24%. Beside that, the size of poverty community had slight increase from 21,5 billion persons in 1996, become 79,4 billion persons in 1998. After economic crisis in 2008, economic growth had decline, even at 2010 economic growth had good condition with growth as 7,1%. Unfortunately, good condition of economic growth did not followed by dissemination of national income. It was proved by Ratio Gini from 0,345 in 2006, become 0,39 in 2010. This indicated that discrepency of economic tend to rise.
Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 2 (2007): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v5i2.263

Abstract

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS PADA AKUNTAN PUBLIK DI SURABAYA) Sumanto, Agus
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 9, No 2 (2011): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v9i2.143

Abstract

Profesi akuntan public sebagai penyedia jasa audit atas laporan keuangan suatu perusahaan sering menjadi sorotan masyarakat. Sorotan dari masyarakat inilah yang menimbulkan auditor menghadapi peningkatan tuntutan hukum. Tuntutan hukum pada auditor dapat terjadi sebagai akibat dari kesalahan auditor yang tidak melakukan prosedur audit yang mencukupi, artinya kesalahan auditor umumnya disebabkan adanya pembuangan/penghilangan dari langkah-langkah audit yang penting. Adanya praktik penghentian prematur atas prosedur audit tentu saja sangat berpengaruh secara langsung terhadap kualitas lapran audit yang dihasilkan oleh auditor, karena apabila salah satu langkah dalam prosedur audit dihilangkan, maka kemungkinan auditor membuat judgment yang salah semakin tinggi. Hal tersebut sesuai dengan hasil penelitian yang dilakukan oleh Malone dan Robert (1996), Heriningsih (2002) yang menunjukkan bahwa penghentian prematur prosedur audit (prematur sign off) adalah sebagai perilaku yang dapat mengurangi kualitas audit. Penelitian ini menguji pengaruh variabel time pressure, risiko audit dan materialitas terhadap penghentian atau penghilangan salah satu atau lebih prosedur audit.Hasil pengujian menunjukkan bahwa variabel time pressure, risiko audit, dan materialitas berpengaruh terhadap penghentian prosedur audit.
PENGARUH PROGRAM RELATIONSHIP MARKETING TERHADAP LOYALITAS KONSUMEN PT. UNILEVER INDONESIA YANG MEMAKAI PASTA GIGI PEPSODENT DI KOTA SURABAYA Julindrastuti, Dijah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 6, No 2 (2008): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v6i2.279

Abstract

Penelitian bertujuan untuk membuktikan apakah variabel-variabel program Relationship Marketing (customer service, loyalty programs. community building) berpengaruh signifikan terhadap loyalitas Konsumen PT. Unilever Indonesia yang memakai Pasta Gigi Pepsodent di Kota Surabaya Data dianalisis dengan menggunakan model regresi linier berganda dimana Relationship Marketing (customer service, loyalty programs, community building) sebagai variabel bebas (X) sedangkan loyalitas Konsumen sebagai variabel terikat (Y). Berdasarkan hasil pengujian diperoleh basil bahwa baik secara simultan maupun parsial variable Relationship Marketing (customer service, loyalty programs, community building) sebagai variabel bebas berpengaruh signifikan terhadap loyalitas konsumen PT. Unilever Indonesia.
FAKTOR-FAKTOR YANG DIPERTIMBANGKAN KONSUMEN DI KABUPATEN PONOROGO, JAWA TUSIUR DALAM MEMUTUSKAN MENGGUNAKAN PASTA GIGI PEPSODENT WHITE
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 1, No 3 (2003): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v1i3.160

Abstract

The aim of this study is to analyze factors that been considered by consumers in Ponorogo, East of Java when decided using Pepsodent White toothpaste. This study using exploratory approach on 157 household that drawn from the population with Proportional Random Sampling technique and household mother as unit of analysis, and questionnaire as tool for collecting the data. With Factor Analysis as analysis technique, this study propose (6) six .factors, there are: Promotional Mix, Product Image, Product Perception, Healthy Benefits, Packaging, and Product Value. This factors contribute 48,607%.
PERILAKU ETIS, SELF ESTEEM DAN SINISME TERHADAP TURN OVER INTENSI KELUAR AKUNTAN DI KAP SURABAYA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 7, No 2 (2009): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v7i2.295

Abstract

Kantor Akuntan Publik akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan diri atau keluar. Penelitian adalah penelitian empiris yang meneliti faktor-faktor individual yang berhubungan dengan intensi keluar. Tujuan penelitian adalah untuk menemukan bukti-bukti empiris tentang pengaruh faktor-faktor .individual yang mempengaruhi intensi keluar. Faktor-faktor individual yang dimaksud tersebut adalah perilaku etis, self-esteem, dan sinisme. Jumlah kuesioner yang disebarkan kepada para akuntanlauditor yang bekerja pada. Kantor Akuntan Publik di Surabaya adalah sebanyak 100 buah, Kuesioner yang kembali 69 buah, 7 diantaranya tidak dapat dioleh karena 5 pengisian tidak lengkap dan 2 terlambat mengembalikan, sehingga yang dapat dioleh 62 buah..Pengolahan data jawaban responden dilakukan dengan menggunakan regresi linier berganda.. Hasil penelitian menunjukkan bahwa tidak ada pengaruh signifikan perilaku etis terhadap intensi keluar dan tidak ada pengaruh signifikan self-festeem terhadap intensi keluar. Sinisme mempengaruhi intensi keluar.

Page 13 of 30 | Total Record : 294

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